Subordination of income-tax authorities: DGIT designated supervisory authority for Dispute Resolution Panel functions under section 144C. A notification under section 118 designates the Director General (International Taxation) as the supervisory income-tax authority with administrative control over specified Commissioners or Directors who are members of named Dispute Resolution Panels for the purposes of performing functions under section 144C; the direction takes effect on publication in the Official Gazette and the notification is noted as superseded by a later notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Subordination of income-tax authorities: DGIT designated supervisory authority for Dispute Resolution Panel functions under section 144C.
A notification under section 118 designates the Director General (International Taxation) as the supervisory income-tax authority with administrative control over specified Commissioners or Directors who are members of named Dispute Resolution Panels for the purposes of performing functions under section 144C; the direction takes effect on publication in the Official Gazette and the notification is noted as superseded by a later notification.
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